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SASSER v. COMMISSIONER

Docket Nos. 8179-78, 8180-78.

44 T.C.M. 404 (1982)

T.C. Memo. 1982-385

Pat E. Sasser v. Commissioner. Lois J. Sasser v. Commissioner.

United States Tax Court.

Filed July 12, 1982.

Attorney(s) appearing for the Case

Pat E. Sasser, pro se, 3009 Teckla, Amarillo, Texas. James R. Turton, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined deficiencies in and additions to petitioners' Federal income tax as follows:1

                                   Addition
                                    to Tax
  Year              Deficiency    Sec. 6653(a)2

  1974 ..........   $4,129.35       $206.47
  1975 ..........    7,888.91        394.45
<...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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